The Department shall establish an inventory, including maps if available, by 31 December 2012 of emissions, discharges and losses of all substances listed in Table 38 of Part 2 of Schedule 1 for each river basin district or part of a river basin district including their concentrations in sediment and biota, as appropriate.

The Department shall communicate the inventories established in accordance with paragraph 1, including the respective reference periods, to the European Commission within three months of the date of their publication.

The Department shall update the inventories as part of the review of the analyses specified in Article 5(2) of the Water Framework Directive, and shall publish the updated inventories in the corresponding river basin management plan.

The reference period for the establishment of values in the inventories referred to in paragraph 4 shall be the year before that analysis is to be completed, with the exception of priority substances or pollutants covered by Directive 91/414/EEC, where the entries may be calculated as the average of the three years before the completion of that analysis.